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Home / Find taxes & rates / Business & occupation tax / Business & occupation tax classifications
Business & occupation tax classifications
Major B&O Classifications
B&O Classification |
Rate |
Retailing |
.00471 |
Wholesaling |
.00484 |
Manufacturing |
.00484 |
Service & Other Activities |
.015 |
Specialized B&O Tax Classifications
B&O Classification |
Rate |
Extracting, Extracting for Hire |
.00484 |
Slaughter, Break Processing, Perishable Meat – Wholesale; Manufacturing Wheat into Flour; Soybean & Canola Processing |
.00138 |
Travel Agent Commission/Tour Operator; International Charter Freight Brokers; Stevedoring; Licensed Boarding Homes |
.00275 |
Insurance Agents/Insurance Brokers Commissions |
.00484 |
Prescription Drug Warehousing; Dairy Products, Bio/Alcohol Fuel, or Splitting/Processing Dried Peas |
.00138 |
Processing for Hire; Printing and Publishing |
.00484 |
Royalties; Child Care |
.00484 |
Warehousing; Radio & TV Broadcasting; Public Road Construction; Government Contracting; Chemical Dependency Center |
.00484 |
Public or Nonprofit Hospitals |
.015 |
Cleanup of Radioactive Waster for US Government |
.00471 |
Service & Other Activities; Gambling Contests or Chance (less than $50,000 a year) |
.015 |
Gambling Contests of Chance ($50,000 a year or greater) |
.016 |
Retailing of Interstate Transportation Equipment |
.00484 |
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